公司为产品促销支付的广告费，都可以税前扣除吗？

Group 1 - The article discusses the tax deduction policies for advertising expenses in specific industries, particularly cosmetics, pharmaceuticals, and beverages, effective from January 1, 2026, to December 31, 2027. Companies in these sectors can deduct advertising and promotional expenses up to 30% of their annual sales revenue, with any excess allowed to be carried forward to future tax years [4]. - It is highlighted that tobacco companies are not permitted to deduct any advertising and promotional expenses when calculating taxable income [4]. - The article emphasizes that the deduction rates for advertising expenses differ between general enterprises and specific industries, indicating a tailored approach to tax policy [4]. Group 2 - The article provides a reference to the legal basis for these tax policies, citing the "Corporate Income Tax Law of the People's Republic of China" as the framework for these deductions [4].